New Jersey Statutes
§ 54:34-8 — Misconduct of appraiser; penalty
New Jersey·Title 54 TAXATION
If an appraiser takes a fee or reward, either directly or indirectly, from an executor or administrator or any other person liable to pay a tax or any portion thereof, under the provisions of this subtitle, he shall be guilty of a misdemeanor, and, on conviction, he shall be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court. In addition, the state tax commissioner shall immediately dismiss the appraiser so offending from his employment.
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Nearby Sections
14
§ 54:34-1
Transfers taxable.§ 54:34-13
Appeal of appraisement, assessment.§ 54:34-2
Transfer inheritance tax; phase-out.§ 54:34-4
Exemptions.§ 54:34-5
Deductions to ascertain market value§ 54:34-6
Appointment of appraisers§ 54:34-7
Compensation of appraisers§ 54:34-8
Misconduct of appraiser; penalty